Allowing the petition the Court held that all the relevant facts had not only been disclosed but had also been considered by the Assessing Officer, while considering the claim of deduction under section 35(2AB). Notice under section 148 had been issued without there being any tangible material with the Assessing Officer and he had relied upon only the material which was already on record. No information was received by the Assessing Officer between the date of the order of assessment under section 143(3) and the issuance of the notice under section 148. The notice and the order rejecting the assessee’s objections were unsustainable and therefore, set aside. (AY.2015-16)